Pengaruh Layanan Aplikasi Elektronik Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Unit Pelaksana Teknis Daerah Pengelolaan Pendapatan Daerah Medan Selatan Badan Pendapatan Daerah Provinsi Sumatera Utara

Abstract

The research focuses on the issue of low compliance among motor vehicle taxpayers in paying their taxes on time, despite the implementation of the e- Samsat application designed to facilitate the motor vehicle tax payment process. This research aims to analyze the effect of e-Samsat application services on motor vehicle taxpayer compliance in the Technical Implementation Unit of South Medan Regional Revenue Management, under the Regional Revenue Agency of North Sumatra Province. This research applies quantitative methods using survey approach. The data are collected through questionnaires, distributed to 100 respondents who are motor vehicle taxpayers in the Technical Implementation Unit of South Medan Regional Revenue Management, under the Regional Revenue Agency of North Sumatra Province. This research uses descriptive statistical data analysis techniques. To determine the regression coefficient or the effect of e-Samsat Application Services (variable X) on taxpayer compliance (variable Y), a single regression (simple linear regression) is used. To determine how much the change variation in the variable of motor vehicle taxpayers' compliance is caused by the changes in e-Samsat service, coefficient of determination is used. The variable of taxpayer compliance is measured based on indicators of taxpayer knowledge regarding payment procedures, timeliness, tax rates, sanctions, and prompt service. The variable of e-Samsat application service is measured based on indicators of speed, effectiveness, efficiency, ease, and security. The results indicate that the e-Samsat application service positively affects the improvement of taxpayer compliance. The e-Samsat application service positively affects taxpayer compliance, especially in terms of timely payment of motor vehicle tax and understanding of tax provisions. However, some obstacles such as technical issues and lack of understanding of how to use the application remain a concern. This research suggests that the government continues to conduct intensive socialization about the e-Samsat application service, improve technology infrastructure, and improve service quality to support the success of the e-Samsat application service in improving motor vehicle taxpayer compliance.